Point in time view as at 01/03/2024.
There are currently no known outstanding effects for the Finance Act 2021, Cross Heading: Power to modify.
14(1)The Commissioners may by regulations amend or otherwise modify the following provisions of this Part of this Schedule—U.K.
(a)paragraph 6 (non-de minimis claims to be made after financial year);
(b)paragraph 7 (non-de minimis claims to be made in tax return);
(c)paragraph 8(3) (assumptions in determining if claim is de minimis).
(2)Regulations under this paragraph may include supplementary, incidental, consequential or transitional provision (including provision amending or otherwise modifying a provision of this Part of this Schedule not mentioned in sub-paragraph (1)).
(3)Regulations under this paragraph are of no effect in relation to a 2020 claim or 2021 claim made before the regulations come into force.
(4)No regulations under this paragraph may be made after 31 March 2023.
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